ABC Company issues $440,000 of bonds on January 1, 2021 that pay interest semiannually on June 30 and December 31. A portion of the bond amortization schedule appears below: Date 01/01/2021 06/30/2021 12/31/2021 Cash Paid Interest Expense Change in Carrying Value Carrying Value $592,557 $19,800 19,800 $17,777 17,716 5-2,023 590,534 -2,084 588,450 Required: What is the original issue price of the bonds? O $592,557 $440,000 O $590,534 O $459,800 What is the stated interest rate? 9.0% 6.0% O3.0% O 4.5% What is the market interest rate? O 9.0% O 6.0% O 3.0% O 4.5% What is the interest expense reported on June 30, 2022? O $17,654 $19,800 What is the stated interest rate? 09.0% O 6.0% O 3.0% 4.5% What is the market interest rate? O 9.0% O 6.0% O 3.0% O 4.5% What is the interest expense reported on June 30, 2022? $17,654 O $19,800 O $17,589 O $17,716 What is the cash flow from operating activities from this bond in 2021? O $39,600 outflow O $35,493 outflow O $592,557 inflow $552,957 inflow